Legislation

§ 458-d. Combat zone service exemption. 1. For the purposes of this
section:

(a) "active duty" shall have the same meaning as such term is used in
section 101 of title 10 of the United States code.

(b) "armed forces" shall have the same meaning as such term is used in
section 101 of title 10 of the United States code and shall also include
the army and air national guard of the United States and New York naval
militia.

(c) "combat zone" shall mean areas designated by an executive order
from the President of the United States in which the United States armed
forces are engaging or have engaged in combat.

(d) "qualified owner" means a member of the armed forces who, at any
time during the calendar year immediately preceding the applicable
taxable status date, served on active duty in a combat zone, as
documented by a copy of such member's military orders or a certified
letter from such member's commanding officer. Provided, however, that an
owner who is receiving an exemption under section four hundred
fifty-eight, four hundred fifty-eight-a or four hundred fifty-eight-b of
this title on a given assessment roll shall not be eligible for an
exemption under this section on the same assessment roll.

(e) "qualifying residential real property" means property owned by a
qualified owner that is used exclusively for residential purposes and is
the primary residence of the qualified owner; provided, however, that in
the event that any portion of such property is not used exclusively for
residential purposes, but is used for other purposes, such portion shall
be subject to taxation and only the remaining portion used exclusively
for residential purposes shall be subject to the exemption provided by
this section.

(f) "latest state equalization rate" means the latest final
equalization rate established by the state board pursuant to article
twelve of this chapter.

(g) "latest class ratio" means the latest final class ratio
established by the state board pursuant to title one of article twelve
of this chapter for use in a special assessing unit as defined in
section eighteen hundred one of this chapter.

2. The governing body of any county, city, town or village may adopt a
local law or resolution to provide a qualified owner an exemption from
taxation on qualifying residential real property up to twenty-five
percent of the assessed value of such property, provided, that such
exemption shall not exceed twenty thousand dollars or the product of
twenty thousand dollars multiplied by the latest state equalization rate
for the assessing unit, or in the case of a special assessing unit, the
class ratio, whichever is less. Such local law or resolution shall
establish a maximum exemption percentage or maximum exempt dollar amount
not to exceed the levels specified in this subdivision.

3. The exemption from taxation provided by this section shall be
applicable to any county, city, town, or village, but shall not be
applicable to taxes levied for school purposes.

4. Application for such exemption shall be filed with the assessor or
other agency, department, or office designated by the municipality on or
before the taxable status date on a form as prescribed by the
commissioner. The owner or owners of the property shall be required to
refile each year in order to continue receiving the exemption. Any
applicant convicted of willfully making any false statement in the
application for such exemption shall be subject to the penalties
prescribed in the penal law.

5. In a city having a population of one million or more, applications
for the exemption authorized pursuant to this section shall be
considered timely filed if they are on or before the fifteenth day of
March of the appropriate year.

6. A local law or resolution adopted pursuant to this section may be
repealed by the governing body of the applicable county, city, town, or
village. Such repeal shall occur at least ninety days prior to the
taxable status date of such county, city, town, or village.